Regional Revenue Performance of Baubau City

Abstract

This study aims to determine the performance of regional income, as well as the implication of the growth in budget realization and the ratio of contributions to the ratio of the effectiveness of regional income in Baubau City. Using panel data of the Baubau city budget realization report for 2011-2017, this study uses ratio analysis techniques and multiple linear regression statistics to measure the performance, as well as the implications of growth in budget realization and the ratio of contributions to the ratio of Baubau City’s regional income, as well as the implications of growth in budget realization and the ratio contributions to the ratio of Baubau City’s regional income effectiveness. The results of this study indicate that the average value of the budget variance reaches –Rp. 813.064.377,43, with a very low degree of fiscal decentralization ratio that only reached 7.45% which resulted in a very high value of the financial dependency ratio of 89,77%, with a very low value of independence ratio of 89,77% with a very low value of independence ratio, only reaching 8,11%. On the other hand, the effectiveness ratio of local revenue management fulfills very effective criteria with an achievement value of 119,86%, a balance fund of 72.63% with an ineffectiveness achievement of 102.79%. The evidence of this study shows that the value of the ratio of effectiveness of regional income is influenced simultaneously by the variable budget growth (X1), growth realization (X2), and contribution ratio (X3). But partially, the three independent variables have no effect on the effectiveness ratio of regional income in Baubau City.